National Insurance: apprentice upper secondary threshold

The pay ceiling up to which an employer pays no National Insurance for an apprentice under 25.

Weekly	Monthly	Annual
£967.00	£4,189.00	£50,270.00

Corroborated Statutory Instrument Great Britain in force since 2021-04-06

Checked against its sources: statute verified 2026-09-21·guidance verified 2026-09-21

Scope: Frozen since 6 April 2021 and pegged to the upper earnings limit. Applies to relevant apprentices under 25 (NI category letter H).

Current sources

Source A · LegislationThe Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021, SI 2021/157 reg 6(2) (amending reg 10(f) of the Social Security (Contributions) Regulations 2001: apprentice upper secondary threshold £962 -> £967; in force 6 April 2021)

retrieved 2026-07-25

Source B · Official guidancehttps://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027

retrieved 2026-07-29

History

Value

From

Status

Sources

Show table (1 row)

Weekly	Monthly	Annual
£967.00	£4,189.00	£50,270.00

2021-04-06

—

Corroborated

Legislation: The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021, SI 2021/157 reg 6(2) (amending reg 10(f) of the Social Security (Contributions) Regulations 2001: apprentice upper secondary threshold £962 -> £967; in force 6 April 2021) retrieved 2026-07-25
Official guidance: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 retrieved 2026-07-29

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.ni.class1.aust
Name in the API: Class 1 National Insurance: apprentice upper secondary threshold
Record fields (source type · unit · jurisdiction · status): si·GBP·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:f04e7b987e7f8fe4efc49df73679283acf2f80f836bc4084f50acddc5de7c269
Source snapshots (SHA-256): Legislation: sha256:6e387e30f2254cceb42ea97a0574628049ff08c9c72acb748fd3ebe5242adc8e; Official guidance: sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.ni.class1.aust"]
Machine-readable record: /v1/figures/employment.ni.class1.aust · current only: /v1/figures/employment.ni.class1.aust/current

Compiler's notes

Substituted by SI 2021/157 reg 6(2) in the combined £962 -> £967 sentence covering reg 10 paragraphs (b), (e) and (f); this figure is paragraph (f). Frozen since.